The tariff classification of an infant’s dress set from India

PD E87250 October 8, 1999 CLA-2-62:A:P: G34 E87250 CATEGORY: Classification TARIFF NO.: 6209.20.1000 Teresa A. Raffa Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of an infant’s dress set from India Dear Ms. Raffa: In your letter dated September 19, 1999, you requested a tariff classification ruling. The submitted samples, style S01-3602, are an infant’s dress and panty made of 100 percent cotton twill fabric. The sleeveless dress features a Peter Pan collar, a full frontal opening with a six-button closure, a gathered skirt sewn to the bodice, two patch pockets below the waist, and a hemmed bottom. The collar, armholes, and pockets are finished with rickrack trim. The matching panty has an elasticized waist and gathered leg openings with a straight band in the front and an elasticized band in back. The leg openings are finished with rickrack trim. The garment will be imported in infants’ sizes 12 to 24 months. The dress and panty are a retail set classifiable in the provision for the dress, the component which imparts the essential character. The applicable subheading for the dress set will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, of cotton, dresses. The rate of duty will be 12.2 percent ad valorem. The samples will be returned to you as requested. The dress set falls within textile category designation 239. Based upon international textile trade agreements, as products from India, this merchandise is presently not subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Anita Terry-McDonald Port Director Atlanta, GA